No. S 730
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (International Services) (Amendment No. 2) Order 2004
In exercise of the powers conferred by sections 21 (3)(l) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Goods and Services Tax (International Services) (Amendment No. 2) Order 2004 and shall come into operation on 1st January 2005.
Deletion and substitution of paragraph 4
2.  Paragraph 4 of the Goods and Services Tax (International Services) Order (O 1) is deleted and the following paragraph substituted therefor:
Prescribed services relating to ships and aircraft, and goods carried thereon
4.  The services specified in the Third Schedule are prescribed for the purposes of section 21(3)(l) of the Act.”.
Deletion and substitution of Third Schedule
3.  The Third Schedule of the Goods and Services Tax (International Services) Order is deleted and the following Schedule substituted therefor:
THIRD SCHEDULE
Paragraph 4
Prescribed Services Relating to Ships and Aircraft, and Goods Carried Thereon
1.  Services supplied within any free trade zone or designated area of a port, terminal or airport for —
(a)the handling of ships or aircraft; or
(b)the handling or storage of goods carried in any ship or aircraft.
2.  The following services provided on the TradeNet system in connection with the handling or storage of goods carried in any ship or aircraft:
(a)the registration for and subscription of a TradeNet account; and
(b)the processing and approval of applications for permits, licences, approvals and other authorisations for such goods, including the transmission and storage of data on TradeNet relating thereto.
3.  The following services provided on the Portnet.com system in connection with the handling or storage of goods carried in any ship or aircraft:
(a)Portnet®;
(b)EZSHIPTM;
(c)GEMSTM;
(d)ALLIESTM; and
(e)CARGO D2DTM.
4.  In this Schedule —
“designated area” means —
(a)in relation to a port —
(i)any area declared to be a port within the meaning of the Maritime and Port Authority of Singapore Act (Cap. 170A);
(ii)all that area occupied by the “JURONG MARINE BASE”;
(iii)all that area occupied by the “LOYANG OFFSHORE SUPPLY BASE”;
(iv)all that area occupied by the “SINGAPORE CRUISE CENTRE”;
(v)all that area occupied by the “JURONG FISHERY PORT”;
(vi)all that area occupied by the “PUNGGOL FISHERY PORT”;
(vii)all that area occupied by the “CHANGI FERRY TERMINAL”;
(viii)all that area occupied by the “TUAS JETTY FOR EXPLOSIVES AND DANGEROUS GOODS”;
(ix)all that area occupied by the “BARTER TRADE CONTROL AREA”; and
(x)all that area occupied by the “HARBOUR BRANCH HEADQUARTERS”;
(b)in relation to a terminal —
(i)the whole of the following islands:
(A)Pulau Bukom;
(B)Pulau Bukom Kecil;
(C)Pulau Ular;
(D)Pulau Sebarok;
(E)Pulau Busing; and
(F)Jurong Island;
(ii)all that area comprised in lot 280 Pt, A1057 and A1057 (a), Mukim No. 7 at 35 Shipyard Road occupied by “JURONG MARKETING TERMINAL” and “EXXONMOBIL ASIA PACIFIC PRIVATE LIMITED”;
(iii)all that area comprised in lots A2278, A10627, A166, A166 (a), A166 (b), A166 (c), A166 (d), A166 (e), A166 (x), A166 (y), A651, A651 (a) and A651 (b), Mukim No. 7 at 18 Pioneer Road occupied by “EXXONMOBIL ASIA PACIFIC PRIVATE LIMITED”;
(iv)all that area comprised in lots 191-1, 191-2, 191-3, 193, A12, A12A, A12B, A12C, A12D and A12E, 2096, 4091, 4124, 4209, 4211L, 4213 Mukim No. 5 at 210 Jalan Buroh occupied by “TANJONG PENJURU TERMINAL” and “CALTEX (ASIA) COMPANY LIMITED”;
(v)all that area comprised in lot 699, Mukim No. 23 at Spottiswoode Park Road occupied by “TANJONG PAGAR TERMINAL" and "CALTEX (ASIA) COMPANY LIMITED”;
(vi)all that area comprised in lot 498, Mukim No. 3 at 1 Pasir Panjang Road occupied by “BP SINGAPORE COMPANY PRIVATE LIMITED”;
(vii)all that area comprised in lot 1832 Pt, A1259 (b), Mukim No. 6 at 41 Jalan Buroh occupied by “JURONG BULK PLANT" and "SINGAPORE PETROLEUM COMPANY LIMITED”; and
(viii)all that area comprised in lot 3210 Pt, A1241 and A1241 (a), Mukim No. 5 at 59 Penjuru Road occupied by “GATX TERMINALS COMPANY PRIVATE LIMITED”; and
(c)in relation to an airport —
(i)all that area occupied by “CHANGI AIRPORT”;
(ii)all that area occupied by “PAYA LEBAR AIRPORT”;
(iii)all that area occupied by “SELETAR AIRPORT”; and
(iv)all that area occupied by “TENGAH AIR BASE”;
“Portnet.com system” means the Portnet.com system operated and maintained by Portnet.com Pte Ltd;
“TradeNet system” means the TradeNet system operated and maintained by Singapore Customs.”.
[G.N. Nos. S 317/2003; S 528/2003; S 316/2004]

Made this 3rd day of December 2004.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF R60.001.0013 Vol. 23; AG/LEG/SL/117A/2002/2 Vol. 2]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).